In the process of vigorous development,the metaverse has had a profound impact on tax governance that mainly focused on the real economy.At present,both domestic and foreign administrations and tax fields have conducted a series of explorations for the application scenarios of"Metaverse+Government"and"Metaverse+Taxation".The paper elaborates on the necessity and feasibility of the metaverse in improving tax governance efficiency and promoting government digital transformation,analyzes tax-related scenarios of the metaverse explored by Xiamen Tax Service,studies the relevant factors that currently limit the in-depth application of the metaverse in tax field,and based on this,the paper attempts to construct a blueprint for the panoramic governance of metaverse taxation,providing a new perspective and path for the subsequent improvement of tax governance modernization system.
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